qualified military service

(5) Qualified military service For purposes of this subsection, the term “qualified military service” means any service in the uniformed services (as defined in chapter 43 of title 38, United States Code ) by any individual if such individual is entitled to reemployment rights under such chapter with respect to such service.

Source

26 USC § 414(u)(5)


Scoping language

None identified. Default scope is assumed to be the entire title.
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